https://www.taxtmi.com/caselaws?id=258722 The court addressed delay in filing an appeal in the context of the later-introduced pre-deposit requirement under section 35F of the Central Excise Act. It accepted that the original demand order predated the provision's commencement and, in the interests of justice, condoned the delay only on condition that the required pre-deposit be made within two weeks. On compliance, the appellate authority was directed to hear the appeal on merits. The operative effect was conditional relief: the appeal could proceed, but only after satisfaction of the statutory deposit requirement. en-us Tue, 07 Apr 2015 00:00:00 +0530 Fri, 17 Apr 2015 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258722 The court addressed delay in filing an appeal in the context of the later-introduced pre-deposit requirement under section 35F of the Central Excise Act. It accepted that the original demand order predated the provision's commencement and, in the interests of justice, condoned the delay only on condition that the required pre-deposit be made within two weeks. On compliance, the appellate authority was directed to hear the appeal on merits. The operative effect was conditional relief: the appeal could proceed, but only after satisfaction of the statutory deposit requirement. Case-Laws Central Excise Tue, 07 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258722